My gum is slightly brown above my teeth and has some white spots which are consisted of very small white dots themselves , what are these ?

Needs to be seen: It's hard to know without actually being able to see it in person. It might be plaque and stained calculus either at the gum line or beneath the gum and showing through. It also might be a number of other things. I suggest that you see a dentist who can give you an accurate answer.

PIGMENTATION: This could be your natural gum pigmentation color unless you are taking some type of medcation.